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Financial Oversight of the Advantage After School Program (Follow-Up)
… year, referred to as the Maximum Average Daily Attendance (MADA). Contracts are for five years and range between $80,000 … they were serving significantly fewer children than their MADA and did not reduce their expenditures proportionately. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followCompliance With Payment Card Industry Standards (Follow-Up)
… included in our initial audit report, Compliance With Payment Card Industry Standards ( 2015-S-65 ). Background Our … of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and whether SUNY System … of Interest State University of New York: Compliance With Payment Card Industry Standards ( 2015-S-65 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followCompliance With Payment Card Industry Standards (Follow-Up)
… included in our initial audit report, Compliance With Payment Card Industry Standards ( 2016-S-31 ). Background Our … Transportation Authority (Authority) complied with payment card industry security standards. The audit covered … York Regional Transportation Authority: Compliance With Payment Card Industry Standards ( 2016-S-31 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… initial audit report, Administration of Non-Competitive and Limited-Competition Contracts (Report 2013-N-2). … for Children’s Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts with vendors. We also … our initial audit report Administration of NonCompetitive and LimitedCompet …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followExamination of Procurement Card Payments
… Disabilities Long Island Developmental Disabilities State Ope …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsAdoption Subsidy Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Adoption Subsidy Program (Report … subsidy payments to adoptive parents were supported and in compliance with governing regulations. The Office of … provides subsidy payments to assist adoptive parents in the care and support of these children. We found that …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followMedicaid Payments for Medicare Part A Beneficiaries (Follow-Up)
… care in hospitals, post-hospital nursing home care, hospice, and home health services. If an individual is …
https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-followPersonal Income Tax Refunds
The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance Department for paymen
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsCollection of Lease and Permit Revenues
… revenues, including $2.4 million between two and six years past due and another $1.4 million at least six years past due. In total, 195 permits were more than 30 days past due. Key Findings The Department is not effectively …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… included in our initial audit report, UnitedHealthcare Insurance Company of New York: Improper Payments for … 2020-S-7 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and retired …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… surcharges were generally properly calculated and assessed for the tested transactions at the sampled developments, … only 30 percent of the required income verification audits for our sample had been done. We also found that developments … time of our review in 2017, DHCR’s most recent match was for 2012. Further, the Private Housing Finance Law states …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followChautauqua County – Financial Condition (2023M-111)
… not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Town of Pleasant Valley – Financial Management (2024M-158)
… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… reported and that Company moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… management and procurement of goods and services for the period July 1, 2012 through February 11, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andWappingers Central School District – Fuel Accountability (2015M-135)
… ensure the gates surrounding the unleaded gasoline fuel tank were secured each night. District officials do not … not maintain a log of fuel usage for the 275 gallon diesel tank in his Department or have knowledge of who was reordering the fuel for that tank. Fuel transaction reports are not shared with department …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine schools … the origin of the reserve, reestablish the reserve in conformance with General Municipal Law. To the extent that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andNiagara County – County Bridge Maintenance (S9-13-2)
… 42 timely. Of the flags not responded to timely, one was a red flag that was responded to 91 days after received; 49 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Rochester City School District – Budget Review (B20-2-1)
… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the … called upon this office to provide an independent review of the District’s finances. Given the severity of the … The objective of this review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Implementation of the Dignity for All Students Act
… guidance to school districts that adequately addresses transgender and gender nonconforming students. The audit … free from discrimination, harassment, and bullying on school property, on school buses, and at school functions. Its initial …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-act